Puerto Rico
For Puerto Rico, license renewal date is 12/1 triennially; cpe reporting period is 8/1 to 7/31 triennially; general cpe hours requirement is 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice; other subject area requirements is Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects; date of last revision is 4/28/2023, verified against its source on 2026-08-12.
- Jurisdiction
- Puerto Rico our reading
- License renewal date
- 12/1 triennially verified
- CPE reporting period
- 8/1 to 7/31 triennially verified
- General CPE hours requirement
- 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice verified
- Other subject area requirements
- Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects verified
- Date of last revision
- 4/28/2023 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
License Renewal Date 12/1 triennially CPE Reporting Period 8/1 to 7/31 triennially General Requirement 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice Other Subject Area Requirements Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects
— nasbaregistry.org, retrieved 2026-08-12
Source
- nasbaregistry.orghttps://www.nasbaregistry.org/cpe-requirements/puerto-rico